Current Attempt in Progress On November 1,2025, Blossom Company adopted a stock-option plan that granted options to key executives to purchase 21,600 shares of the company's $10 par value common stock. The options were granted on January 2, 2026, and were exercisable 2 years after the date of grant if the grantee was still an employee of the company. The options expired 6 years from date of grant. The option price was set at $40, and the fair value option-pricing model determines the total compensation expense to be $324,000. All of the options were exercised during the year 2028,14,400 on January 3 when the market price was $64, and 7,200 on May 1 when the market price was $73 a share. Prepare journat entries relating to the stock option plan for the years 2026, 2027, and 2028, Assume that the employee performs services equally in 2026 and 2027. (List all debit entries before credit entries. Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry' for the account titles and enter Ofor the amounts. Do not round intermediate calculations. Round answers to 0 decimal ploces, eg 5,125. Recond entries in the order displayed in the problem statement.)